The Resource Proposal for the coordinated system of taxation applicable to cross-border inheritances and gifts in the internal market

Proposal for the coordinated system of taxation applicable to cross-border inheritances and gifts in the internal market

Label
Proposal for the coordinated system of taxation applicable to cross-border inheritances and gifts in the internal market
Title
Proposal for the coordinated system of taxation applicable to cross-border inheritances and gifts in the internal market
Creator
Subject
Language
eng
Summary
Double or multiple taxation of cross-border inheritances and gifts constitutes a problem in the EU internal market that has been increasing annually due to growing mobility of persons and capital. This article focuses on this obstacle to the well-functioning internal market. It sets out to explore the design of a feasible and implementable legislative solution at the EU level that would eliminate international juridical double (multiple) taxation of cross-border inheritances and cross-border gifts in the internal market
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 3 ; p. 247-267
http://library.link/vocab/creatorName
Szczepański, J.K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax
  • gift tax
  • internal market
  • avoidance of double taxation
  • subsidiarity
  • proportionality
  • habitual abode
  • situs rule
Label
Proposal for the coordinated system of taxation applicable to cross-border inheritances and gifts in the internal market
Instantiates
Publication
Label
Proposal for the coordinated system of taxation applicable to cross-border inheritances and gifts in the internal market
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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